Okay, I will generate the policy analysis report based solely on the provided text, following the specified structure and adapting to the apparent nature of the documents as amendments.
**Policy Analysis Report: Amendments to Customs and Goods & Services Tax Rates (June 14, 2021)**
**1. Executive Summary:**
This report analyzes a set of notifications issued by the Ministry of Finance, Department of Revenue on June 14, 2021. These notifications primarily concern amendments to existing policies related to Customs and Goods and Services Tax (GST) rates. The core purpose of these amendments, as inferred from the text, is to adjust tax rates on specific goods and services, particularly those related to COVID-19 relief and healthcare, with temporary rate reductions for certain services. The key finding is the introduction of reduced tax rates on specific COVID-19 related goods and services until September 30, 2021, along with the rescission of a prior notification regarding Customs duties.
**2. Introduction:**
This report provides an overview and analysis of notifications issued by the Ministry of Finance, Department of Revenue on June 14, 2021, as published in the Gazette of India. The analysis is based solely on the information contained within the provided text. The purpose of this report is to inform affected industry about the specifics of these changes.
**3. Policy Overview:**
* This report addresses amendments to the following existing policies:
* Customs Act, 1962 and Customs Tariff Act, 1975
* Notification No. 11/2017-Central Tax Rate dated June 28, 2017.
* Notification No. 08/2017-Integrated Tax Rate dated June 28, 2017.
* Notification No. 11/2017-Union Territory Tax Rate dated June 28, 2017.
* **Core Objective(s):** The core objectives of these amendments, as inferred from the text, are:
* To modify customs duties through rescission of an earlier notification.
* To provide temporary tax relief on specific services through reduced Central Tax, Integrated Tax, and Union Territory Tax rates.
* To exempt or reduce Central Tax, Integrated Tax and Union Territory Tax on specific goods related to COVID-19 management.
**4. Background and Rationale:**
The amendments appear to be driven by the ongoing COVID-19 pandemic and a need to provide economic relief and support to the healthcare sector. The temporary rate reductions and exemptions suggest a policy response to address the increased demand for medical supplies and services and to alleviate the financial burden on individuals and businesses. The rescission of a customs notification indicates a change in the government's approach to import duties, although the specific reason for this rescission is not detailed in the provided text.
**5. Key Provisions / Changes:**
* **Customs Duty Amendment (Notification No. 33/2021-Customs):**
* **Change:** Rescinds Notification No. 30/2021-Customs, dated May 1, 2021.
* **New Rule:** The prior notification is no longer in effect, except for actions already taken before the rescission.
* **Effect:** This effectively reverses any provisions outlined in the May 1, 2021 notification related to customs duties. The specific impact is dependent on the details of the rescinded notification, which are not provided in the current text.
* **Central Tax Rate Amendment (Notification No. 04/2021-Central Tax Rate):**
* **Change:** Amends Notification No. 11/2017-Central Tax Rate, dated June 28, 2017, by inserting a proviso in the Table, against serial number 3, in column 3, in item iv, after clause f.
* **New Rule:** During the period from June 14, 2021, to September 30, 2021, the Central Tax on services described in clause f shall be levied at 2.5%, regardless of the rate specified in column 4 of the original notification.
* **Effect:** This introduces a temporary reduction in the Central Tax rate for specific services covered under clause f, offering a potential cost saving to consumers or businesses using these services.
* **Integrated Tax Rate Amendment (Notification No. 04/2021-Integrated Tax Rate):**
* **Change:** Amends Notification No. 08/2017-Integrated Tax Rate, dated June 28, 2017, by inserting a proviso in the Table, against serial number 3, in column 3, in item iv, after clause f.
* **New Rule:** During the period from June 14, 2021, to September 30, 2021, the Integrated Tax on services described in clause f shall be levied at 5%, regardless of the rate specified in column 4 of the original notification.
* **Effect:** This introduces a temporary reduction in the Integrated Tax rate for specific services covered under clause f, offering a potential cost saving to consumers or businesses using these services.
* **Union Territory Tax Rate Amendment (Notification No. 04/2021-Union Territory Tax Rate):**
* **Change:** Amends Notification No. 11/2017-Union Territory Tax Rate, dated June 28, 2017, by inserting a proviso in the Table, against serial number 3, in column 3, in item iv, after clause f.
* **New Rule:** During the period from June 14, 2021, to September 30, 2021, the Union Territory Tax on services described in clause f shall be levied at 2.5%, regardless of the rate specified in column 4 of the original notification.
* **Effect:** This introduces a temporary reduction in the Union Territory Tax rate for specific services covered under clause f, offering a potential cost saving to consumers or businesses using these services.
* **Central Tax Rate Exemption/Reduction (Notification No. 05/2021-Central Tax Rate):**
* **Change:** Exempts or reduces the Central Tax on the goods specified in the table
* **New Rule:** Specified goods are taxed between 0% (Tocilizumab and Amphotericin B) and 6% (Ambulance)
* **Effect:** Lower tax rates for various goods related to COVID-19 management
* **Integrated Tax Rate Exemption/Reduction (Notification No. 05/2021-Integrated Tax Rate):**
* **Change:** Exempts or reduces the Integrated Tax on the goods specified in the table
* **New Rule:** Specified goods are taxed between 0% (Tocilizumab and Amphotericin B) and 12% (Ambulance)
* **Effect:** Lower tax rates for various goods related to COVID-19 management
* **Union Territory Tax Rate Exemption/Reduction (Notification No. 05/2021-Union Territory Tax Rate):**
* **Change:** Exempts or reduces the Union Territory Tax on the goods specified in the table
* **New Rule:** Specified goods are taxed between 0% (Tocilizumab and Amphotericin B) and 6% (Ambulance)
* **Effect:** Lower tax rates for various goods related to COVID-19 management
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these amendments include:
* Businesses involved in the import and export of goods subject to customs duties.
* Service providers and consumers involved in the services covered under clause f of Notification No. 11/2017-Central Tax Rate, Notification No. 08/2017-Integrated Tax Rate and Notification No. 11/2017-Union Territory Tax Rate.
* Manufacturers, distributors, and consumers of the COVID-19 related goods listed in Notification Nos. 05/2021, specifically medical oxygen, medicines, testing kits, sanitizers, and medical equipment.
* Healthcare providers and patients utilizing the aforementioned goods and services.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Department of Revenue, is responsible for implementing and administering these amendments.
* **Timelines:** The temporary rate reductions for services are effective from June 14, 2021, and will expire on September 30, 2021. The tax exemptions and reductions on COVID-19 related goods will also expire on September 30, 2021.
* **Procedures:** The amendments will be implemented through adjustments to existing customs and GST systems. Businesses and individuals will need to comply with the new rates and regulations as specified in the notifications.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Customs Duty Amendment:** The impact of the rescission is unclear without the content of the original Notification. However, its removal suggests a policy shift, potentially aimed at streamlining trade processes or addressing specific industry concerns.
* **Tax Rate Reductions for Services:** The temporary rate reductions are expected to stimulate demand for the specified services by reducing costs for consumers or businesses.
* **Tax Rate Exemptions/Reductions for Covid-19 related Goods:** Reduced prices for these goods will reduce the burden on those requiring them.
**9. Conclusion:**
The notifications issued on June 14, 2021, represent a set of amendments focused on adjusting customs duties and providing temporary tax relief on specific services and goods, particularly those related to COVID-19. The changes are intended to ease financial burdens and support affected sectors during the pandemic. Understanding the specific details of the rescinded customs notification and the services covered under clause "f" of the original GST notifications is crucial for accurately assessing the full impact of these amendments. The limited timeframe for these amendments underscores their temporary nature and their likely connection to the ongoing pandemic response.
Key Entities Referenced
New Delhi: Location where the notifications were issued.
Customs Act, 1962: Legal act referred to in the notification No. 332021Customs
Customs Tariff Act, 1975: Legal act referred to in the notification No. 332021Customs and 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Central Government: The governing body issuing the notifications.
Ministry of Finance Department of Revenue: The department within the Government of India responsible for issuing the notifications.
Central Goods and Services Tax Act, 2017: Legal act referred to in the notification No. 042021Central Tax Rate, 042021 Integrated Tax Rate, 042021Union Territory Tax Rate, 052021Central Tax Rate
Council: Recommending body for the notifications related to Central Goods and Services Tax Act, 2017
Central Tax Rate: Subject of notifications No.112017, 022021, 042021 and 052021
Integrated Goods and Services Tax Act, 2017: Legal act referred to in the notification No. 042021Integrated Tax Rate, 052021Integrated Tax Rate
Integrated Tax Rate: Subject of notifications No. 082017, 022021, 042021 and 052021
Union Territory Goods and Services Tax Act, 2017: Legal act referred to in the notification No. 042021Union Territory Tax Rate, 052021Union Territory Tax Rate
Union Territory Tax Rate: Subject of notifications No.112017, 022021, 042021 and 052021
Medical Grade Oxygen: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Tocilizumab: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Amphotericin B: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Remdesvir: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Heparin anticoagulant: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Covid19 testing kits: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Hand Sanitizer: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Pulse Oximeter: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Oxygen Concentrator generator: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Ventilators: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
BiPAP Machine: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Temperature check equipment: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Ambulance: Goods specified in the notification No. 052021Central Tax Rate, 052021Integrated Tax Rate, 052021Union Territory Tax Rate
Rajeev Ranjan: Under Secretary who signed the notifications.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14062021-227600
xxxGIDHxxx
CG-DL-E-14062021-227600
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 323] नई ददल्ली, सगमिार, जनू 14, 2021/ज्य ष्े ठ 24, 1943
No. 323] NEW DELHI, MONDAY, JUNE 14, 2021/JYAISHTHA 24, 1943
जित्त म्ं ालय
(राजस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 14 जून, 2021
स.ं 33/2021-सीमा िल्ु क
सा.का.जन. 401(अ).—सीमा िुल् क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) और
सीमा िुल् क ैरिर अजधजनयम, 1975 (1975 का 51) की धारा 3 के तहत प्रदत् त िजतियय का प्रयगग करते ुए, केन्द र
सरकार, इस बात से संतुष्ै हगते ुए दक ऐसा करना जनजहत में आिश् यक ह,र एतद्द्वारा, भारत सरकार, जित् त मं्ालय
(राजस्ट् ि जिभाग) की अजधसूचना सं् या 30/2021-सीमािुल्क , ददनांक 1 मई, 2021, जजसे सा.का.जन. 313(अ), ददनांक
1 मई, 2021 के तहत भारत के राजप्, असाधारण के भाग II, खड 3, उप-खंड (i) में प्रकाजित दकया गया था, कग
जनरजसत, ऐसे जनरसन से पूिव की गई अथिा करन े से लगप की गई बात कग छगड़त े ुए, करती ह र।
[ ा स.ं सीबीआईसी-190354/63/2021-ैीओ (ैीआरय-ू I)-सीबीईसी]
राजीि रंजन, अिर सजचि
3237 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 14th June, 2021
No. 33/2021-Customs
G.S.R. 401(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central
Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the
notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2021-
Customs, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 313(E), dated the 1st May, 2021, except as respects things done or
omitted to be done before such rescission.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
अजधसचू ना
नई ददल् ली, 14 जून, 2021
स.ं 04/2021-केन्दर ीय कर (दर)
सा.का.जन. 402(अ).—केन्द रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 9 की
उप-धारा (1), उप-धारा (3) और उप-धारा (4), धारा 11 की उप-धारा (1), धारा 15 की उप-धारा (5), धारा 16 की
उप-धारा (1) और धारा 148 के तहत प्रदत् त िजतियय का प्रयगग करत े ुए, केन्द र सरकार, जीएसैी पिरषद की जस ािरि
के आधार पर, और इस बात स े संतुष्ै हगते ुए दक ऐसा करना जनजहत में आिश् यक ह,र एतदद्वारा, भारत सरकार, जित् त
मं्ालय (राजस्ट् ि जिभाग) की अजधसूचना सं् या 11/2017-केन्द रीय कर (दर), ददनांक 28 जून, 2017, जजस े
सा.का.जन. 690(अ), ददनांक 28 जून, 2017 के तहत भारत के राजप्, असाधारण के भाग II, खड 3, उप खंड (i) म ें
प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिगधन करती ह,र यथा :-
उक्त अजधसूचना म,ें सारणी में, क्रम सं्य ा 3 म,ें कॉलम (3) म ें, मद (iv) म,ें उप मद (च) के पश्चात,् जनम्न जलजखत
कग प्रजतस्ट् थाजपत दकया जाएगा, यथा -:
“बित े दक 14 जून, 2021 स े प्रारम्भ हगकर 30 जसतम्बर, 2021 के समाप्त हगने तक की अिजध म,ें उप मद (च) मे
जनर्ददष्ट सेिा जििरण पर केन्द रीय कर, कॉलम (4) म ेजनर्ददष्ट दर के बािजूद, 2.5% की दर से लगगे ा I”
[ ा. स.ं सीबीआईसी-190354/63/2021-ैीओ (ैीआरय-ू I) सीबीईसी]
राजीि रंजन, अिर सजचि[भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 3
नगै : प्रधान अजधसूचना सं् या 11/2017-केन्द रीय कर (दर), ददनांक 28 जून, 2017 कग सा.का.जन. 690 (अ), ददनांक
28 जून, 2017 के तहत भारत के राजप्, असाधारण में प्रकाजित दकया गया था और इसम ें अंजतम बार
अजधसूचना सं् या 02/2021-केन्द रीय कर (दर), ददनांक 2 जून, 2021, जजसे सा.का.जन. 377 (अ), ददनांक
2 जून, 2021 के तहत प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया ह र।
NOTIFICATION
New Delhi, the 14th June, 2021
No. 04/2021-Central Tax (Rate)
G.S.R. 402(E).—In exercise of the powers conferred by sub-section (1), sub-section (3) and
sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of
section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, and on being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv),
after clause (f), the following shall be inserted, namely, -
“Provided that during the period beginning from the 14th June, 2021 and ending with the
30th September, 2021, the central tax on service of description as specified in clause (f), shall,
irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
Note: The principal notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and
was last amended by notification No. 02/2021-Central Tax (Rate), dated the 2nd June, 2021 vide
number G.S.R. 377(E), dated the 2nd June, 2021.
अजधसचू ना
नई ददल्ली, 14 जून, 2021
स.ं 04/2021-एकीकृत कर (दर)
सा.का.जन. 403(अ).—एकीकृत माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 13) की धारा 5 की
उप-धारा (1), (3) और (4), धारा 6 की उप-धारा (1) और धारा 20 के खंड (iii), (iv) और (xxv) के साथ पिठत केन्द रीय
माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5), धारा 16 की उप धारा (1) और
धारा 148 के तहत प्रदत् त िजतियय का प्रयगग करते ुए, केन्द र सरकार, जीएसैी पिरषद की जस ािरि के आधार पर तथा
इस बात से संतुष्ै हगते ुए दक ऐसा करना जनजहत में आिश् यक ह,र एतद्द्वारा, भारत सरकार, जित् त मं्ालय (राजस्ट् ि
जिभाग) की अजधसूचना सं् या 8/2017-एकीकृत कर (दर), ददनाकं 28 जून, 2017, जजसे सा.का.जन. 683 (अ), ददनांक4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
28 जून, 2017 के तहत भारत के राजप्, असाधारण, के भाग II, खंड 3, उप-खड (i) में प्रकाजित दकया गया था, म ें और
आग ेभी जनम्न जलजखत संिगधन करती ह,र यथा:-
2. उक्त अजधसूचना में, सारणी म,ें क्रम सं् या 3 म,ें कॉलम (3)म ें , मद (iv) म,ें उप मद (च) के पश्चात,्
जनम्न जलजखत कग प्रजतस्ट् थाजपत दकया जाएगा, यथा -:
“बित े दक 14 जून, 2021 से प्रारम्भ हगकर 30 जसतम्बर, 2021 के समाप्त हगने तक की अिजध म,ें उप मद
(च) म ेजनर्ददष्ट सेिा जििरण पर एकीकृत कर, कॉलम (4) म ेजनर्ददष्ट दर के बािजूद , 5% की दर स े लगेगा I”
[ ा. स.ं सीबीआईसी-190354/63/2021-ैीओ (ैीआरय-ू I) सीबीईसी]
राजीि रंजन, अिर सजचि
नगै : प्रधान अजधसूचना सं् या 08/2017- एकीकृत कर (दर), ददनांक 28 जनू , 2017 कग सा.का.जन. 683 (अ), ददनांक
28 जून, 2017 के तहत भारत के राजप्, असाधारण म ें प्रकाजित दकया गया था और इसम ें अंजतम बार
अजधसूचना सं् या 02/2021-एकीकृत कर (दर), ददनांक 2 जून, 2021, जजसे सा.का.जन. 378(अ), ददनांक
2 जून, 2021 के तहत प्रकाजित दकया गया था, के द्वारा संिगधन दकया गया ह र।
NOTIFICATION
New Delhi, the 14th June, 2021
No. 04/2021- Integrated Tax (Rate)
G.S.R. 403(E).—In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of
section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, subsection (1) of Section
16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,
on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so
to do, hereby makes the following further amendments in the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No. 08/2017- Integrated Tax (Rate), dated the 28th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 683(E), dated the 28thJune, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after
clause (f), the following shall be inserted, namely, -
“Provided that during the period beginning from the 14th June, 2021 and ending with the
30th September, 2021, the integrated tax on service of description as specified in clause (f),
shall, irrespective of rate specified in column (4), be levied at the rate of 5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
Note: The principal notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 683(E), dated the 28th June,
2017 and was last amended by Notification No. 02/2021- Integrated Tax (Rate), the 2nd June, 2021
vide number G.S.R. 378(E), dated the 2nd June, 2021.[भाग II—खण्ड3(i)] भारतकाराजपत्र:असाधारण 5
अधधसचू ना
नईददल्ली,14 जून, 2021
स.ं 04/2021-सघं राज्यक्षत्रे कर(दर)
सा.का.धन. 404(अ).—संघराज्यक्षेत्रमालएवंसेवाकरअधधधनयम, 2017 (2017 का14) कीधारा7 कीउप-
धारा(1),उप-धारा(3)औरउप-धारा(4), धारा8 कीउपधारा(1) औरधारा21 केखंड(iv), (v) औरखंड(xxvii) के
साथपठितकेंद्रीयमालएवंसेवाकरअधधधनयम, 2017 (2017 का12) कीधारा15कीउप-धारा(5),धारा16कीउप-
धारा(1)औरधारा148केतहतशधियोंकाप्रयोगकरतेहुयेकेंद्रसरकार,जीएसटीपठरषदकीधसफ़ाठरशोंकेआधार
परऔरइसबातसेसंतुष्टहोतेहुयेदकऐसाकरनाजनधहतमेंआवश्यकहै,एतदद्वारा,भारतसरकार,धवत्तमंत्रालय
(राजस्वधवभाग)कीअधधसूचनासंख्या11/2017-संघराज्यक्षेत्रकर(दर),ददनांक28जून2017,धजसेसा.का.धन.
702(अ),ददनांक28जून2017केतहतभारतकेराज-पत्र,असाधारण,केभागII, खण्ड3,उप-खण्ड(i) मेंप्रकाधशत
दकयागयाथा,मेंऔरआगेभीधनम्नधलधखतसंशोधनकरतीहै,यथा:-
2. उक्तअधधसूचनामें, सारणीमें, क्रमसंख्य ा3में,कॉलम(3)में, मद (iv) में, उपमद(च) केपश्चात्, धनम्नधलधखतको
प्रधतस्थ ाधपतदकयाजाएगा,यथा:-
“बशते दक 14 जून, 2021 सेप्रारम्भहोकर 30 धसतम्बर, 2021 केसमाप्तहोने तककीअवधधमें, उपमद(च) मेधनर्ददष्ट
सेवाधववरणपरसंघराज्यक्षेत्रकर,कॉलम (4) मे धनर्ददष्टदरकेबावजूद, 2.5% कीदरसेलगेगा I”
[फा.सं.सीबीआईसी-190354/63/2021-टीओ (टीआरयू-I) सीबीईसी]
राजीवरंजन, अवरसधचव
नोट:प्रधानअधधसूचनासंख्या11/2017-संघराज्यक्षेत्रकर(दर), ददनांक28जून, 2017 कोसा.का.धन.702(अ),
ददनांक28जून, 2017 केतहतभारतकेराजपत्र, असाधारणमेंप्रकाधशतदकयागयाथाऔरइसमेंअंधतमबार
अधधसूचनासंख्या02/2021-संघराज्यक्षत्रे कर(दर), ददनांक2जून, 2021, धजसेसा.का.धन.379(अ), ददनांक
2जून, 2021 केतहतप्रकाधशतदकयागयाथा, केद्वारासंशोधनदकयागयाहै।
NOTIFICATION
New Delhi, the 14th June, 2021
No. 04/2021-Union Territory Tax (Rate)
G.S.R. 404(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7,
sub-section (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and
Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16
and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to
do, hereby makes the following further amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate), dated the 28thJune,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 702(E), dated the 28thJune, 2017, namely:-
2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after
clause (f), the following shall be inserted, namely, -
“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30th
September, 2021, the union territory tax on service of description as specified in clause (f), shall,
irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Note : The principal notification No. 11/2017 - Union Territory Tax (Rate), dated the 28thJune, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June,
2017 and was last amended by Notification No. 02/2021- Union Territory Tax (Rate), the 2nd June,
2021 vide number G.S.R. 379(E), dated the 2nd June, 2021.
अधधसचू ना
नईददल्ली,14 जून, 2021
स.ं 05/2021-केन्द्द्रीयकर(दर)
सा.का.धन. 405(अ).—केन्द्द्रीयमालएवं सेवाकरअधधधनयम, 2017(2017का12)(एतधश्मनप्रश्चातधजसे
“उिअधधधनयम” सेसंदर्भभतदकयागयाह)ै कीधारा11कीउपधारा(1)केतहतप्रदत्तशधियोंकाप्रयोगकरतेहुए,
केन्द्द्रसरकार,इसबातसेसंतुष्टहोते हुएदकऐसाकरनाजनधहतमेंआवश्यकहै औरजीएसटीपठरषदकीधसफाठरशोंके
आधारपर,एतदद्वारा, नीचे दीगईसारणीकेकॉलम(3)मेंधवधनर्ददष्टवस्तुओंजोदकनीचेदीगईसारणीकेकॉलम(2)की
तत्संबंधीप्रधवधष्टमेंयथाधवधनर्ददष्ट, सीमाशुल्कटैठरफअधधधनयम, 1975(1975का51)कीप्रथमअनुसूचीमेंयथा
धवधनर्ददष्टटैठरफमद, उपशीषषक, शीषषकयाअध्याय, जैसीभीधस्थधतहोकेअंतगषतआतीह,ै कोउिअधधधनमयकीधारा
9केअंतगषतउसपरलगाएजाने वाले केन्द्द्रीयकरसेउससीमातकछूटदते ीहैधजतनेसेकीवहउिसारणीकेकॉलम(4)
में तत्संबंधीप्रधवधष्टमेंधवधनर्ददष्टराधशसेअधधकहोतीहो, यथा:-
सारणी
क्र.स.ं अध्य ाय, शीषकष , उप वस्त ुकाधववरण दर
शीषकष याटैठरफमद
(1) (2) (3) (4)
1 2804 मेधडकलग्रेडऑक्सीजन 2.5%
2 30 टोसीलीजुमेब शून्य
3 30 एम्फोटेठरधसनबी शून्य
4 30 रेमडेसीवीर 2.5%
5 30 हपे ठरन(एंटी-कोआगुलंट) 2.5%
6 3002 या 3822 कोधवड-19 टेस्स्टगदकट्स 2.5%
7 3002 या 3822 इनफ्लोमेटरीडायग्नोधस्टक(माकषर ) दकट्स, जैसेदक – आई 2.5%
एल 6, डी-डीमर, सीआरपी(सी-ठरएधक्टवप्रोटीन), एलडीएच
(लेक्टेटडी-हाइड्रोजीनेस), फेरीटीन, प्रोकेलसीटोनीन(पीसीटी)
औरब्लडगैसठरएजेंट्स
8 3804 94 हडैं सेनेटाइजर 2.5%
9 6506 99 00 हले मेट्स, नॉनइनवेधसववेंठटलेशनकेसाथप्रयोगकेधलए 2.5%
10 8417 या 8514 दक्रमेटोठरयममेंप्रयोगकेधलएगैस/इलैधक्िक/ अन्यप्रकारकी 2.5%
भठियां
11 9018 19 या 9804 पल्सऑक्सीमीटर 2.5%
12 9018 हाईफ्लोनेस्लकैनूलाधडवाइस 2.5%
13 9019 20, 9804 ऑक्सीजनकंसंटरेटर/जनरेटर 2.5%
14 9018 या9019 वेंठटलेटर 2.5%
15 9019 बाईपीएपीमशीन 2.5%[भाग II—खण्ड3(i)] भारतकाराजपत्र:असाधारण 7
16 9019 (i) नॉनइन्द्वेंधसववेंठटलेशननेस्लयाओरेानेस्लमास्क , 2.5%
आईसीयूवेंठटलेटरकेधलए
(ii) केनुला, वेंठटलेटरकेसाथप्रयोगदकएजानेकेधलए
17 9025 तापमापकउपकरण 2.5%
18 8702 या 8703 एंबुलेंसेस 6%
2. यहअधधसूचनाददनांक30धसतम्बर, 2021तक, धजसमेंयहतारीखभीशाधमलह,ै लागू रहगे ी।
[फा.सं.सीबीआईसी-190354/63/2021-टीओ (टीआरयू-I) सीबीईसी]
राजीवरंजन, अवरसधचव
NOTIFICATION
New Delhi, the 14th June, 2021
No. 05/2021-Central Tax (Rate)
G.S.R. 405(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”),
the Central Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below,
falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in
column (2), of the Table below, from the so much of the central tax leviable thereon under section 9 of the
said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid
Table, namely:-
TABLE
Chapter, Heading,
Sl.
Sub-heading or Description of Goods Rate
No.
Tariff item
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 2.5%
2 30 Tocilizumab Nil
3 30 Amphotericin B Nil
4 30 Remdesvir 2.5%
5 30 Heparin (anti-coagulant) 2.5%
6 3002 or 3822 Covid-19 testing kits 2.5%
Inflammatory Diagnostic (marker) kits, namely- IL6, D-
Dimer, CRP (C-Reactive Protein), LDH (Lactate De-
7 3002 or 3822 2.5%
Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood
gas reagents.
8 3804 94 Hand Sanitizer 2.5%
9 6506 99 00 Helmets for use with non-invasive ventilation 2.5%
10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5%
11 9018 19 or 9804 Pulse Oximeter 2.5%
12 9018 High flow nasal canula device 2.5%
13 9019 20 or 9804 Oxygen Concentrator/ generator 2.5%
14 9018 or 9019 Ventilators 2.5%
15 9019 BiPAP Machine 2.5%8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) Non-invasive ventilation nasal or oronasal masks for
16 9019 ICU ventilators 2.5%
(ii) Canula for use with ventilators
17 9025 Temperature check equipment 2.5%
18 8702 or 8703 Ambulance 6%
2. This notification shall remain in force upto and inclusive of the 30th September, 2021.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
अधधसचू ना
नईददल्ली,14 जून, 2021
स.ं 05/2021-एकीकृतकर(दर)
सा.का.धन. 406(अ).—एकीकृतमालएवं सेवाकरअधधधनयम, 2017(2017का13)(एतधश्मनप्रश्चातधजसे
“उिअधधधनयम” सेसंदर्भभतदकयागयाह)ै कीधारा6कीउपधारा(1)केतहतप्रदत्तशधियोंकाप्रयोगकरतेहुए, केन्द्द्र
सरकार,इसबातसेसंतुष्टहोतेहुएदकऐसाकरनाजनधहतमेंआवश्यकहै औरजीएसटीपठरषदकीधसफाठरशोंकेआधार
पर,एतदद्वारा, नीचे दीगईसारणीकेकॉलम(3)मेंधवधनर्ददष्टवस्तुओंजोदकनीचे दीगईसारणीकेकॉलम(2)की
तत्संबंधीप्रधवधष्टमेंयथाधवधनर्ददष्ट, सीमाशुल्कटैठरफअधधधनयम, 1975(1975का51)कीप्रथमअनुसूचीमेंयथा
धवधनर्ददष्टटैठरफमद, उपशीषषक, शीषषकयाअध्याय, जैसीभीधस्थधतहोकेअंतगषतआतीह,ै कोउिअधधधनमयकीधारा
5केअंतगषतउसपरलगाएजाने वालेएकीकृतकरसेउससीमातकछूटदते ीहै धजतनेसेकीवहउिसारणीकेकॉलम
(4)में तत्संबंधीप्रधवधष्टमेंधवधनर्ददष्टराधशसेअधधकहोतीहोयथा:
सारणी
क्र.स.ं अध्य ाय, शीषकष , उप वस्त ुकाधववरण दर
शीषकष याटैठरफमद
(1) (2) (3) (4)
1 2804 मेधडकलग्रेडऑक्सीजन 5%
2 30 टोसीलीजुमेब शून्द्य
3 30 एम्फोटेठरधसनबी शून्द्य
4 30 रेमडेसीवीर 5%
5 30 हपे ठरन (एंटी-कोआगुलंट) 5%
6 3002 या3822 कोधवड-19 टेस्स्टगदकट्स 5%
7 3002 या 3822 इनफ्लोमेटरीडायग्नोधस्टक(माकषर)दकट्स, जैसे दक– आईएल 5%
6, डी-डीमर, सीआरपी(सी-ठरएधक्टवप्रोटीन), एलडीएच
(लेक्टेटडी-हाइड्रोजीनेस), फेरीटीन, प्रोकेलसीटोनीन(पीसीटी)
औरब्लडगैसठरएजेंट्स
8 3804 94 हडैं सेनेटाइजर 5%
9 6506 99 00 हले मेट्स, नॉनइनवेधसववेंठटलेशनकेसाथप्रयोगकेधलए 5%
10 8417 या 8514 दक्रमेटोठरयममेंप्रयोगकेधलएगैस/इलैधक्िक/ अन्यप्रकारकी 5%
भठियां
11 9018 19 या9804 पल्सऑक्सीमीटर 5%[भाग II—खण्ड3(i)] भारतकाराजपत्र:असाधारण 9
12 9018 हाईफ्लोनेस्लकैनूलाधडवाइस 5%
13 9019 20 या 9804 ऑक्सीजनकंसंटरेटर/जनरेटर 5%
14 9018 या9019 वेंठटलेटर 5%
15 9019 बाईपीएपीमशीन 5%
16 9019 (i) नॉनइन्द्वेंधसववेंठटलेशननेस्लयाओरेानेस्लमास्क , 5%
आईसीयूवेंठटलेटरकेधलए
(ii) केनुला, वेंठटलेटरकेसाथप्रयोगदकएजानेकेधलए
17 9025 तापमापकउपकरण 5%
18 8702 या 8703 एंबुलेंसेस 12%
2. यहअधधसूचनाददनांक30धसतम्बर, 2021तक, धजसमेंयहतारीखभीशाधमलह,ै लागू रहगे ी।
[फा.सं.सीबीआईसी-190354/63/2021-टीओ (टीआरयू-I) सीबीईसी]
राजीवरंजन, अवरसधचव
NOTIFICATION
New Delhi, the 14th June, 2021
No. 05/2021-Integrated Tax (Rate)
G.S.R. 406(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter in this notification referred to as “the
said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on
the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below,
falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in
column (2), of the Table below, from the so much of the integrated tax leviable thereon under section 5 of
the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid
Table, namely:-
TABLE
Chapter, Heading,
Sl.
Sub-heading or Description of Goods Rate
No.
Tariff item
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 5%
2 30 Tocilizumab Nil
3 30 Amphotericin B Nil
4 30 Remdesvir 5%
5 30 Heparin (anti-coagulant) 5%
6 3002 or 3822 Covid-19 testing kits 5%
Inflammatory Diagnostic (marker) kits, namely- IL6, D-
Dimer, CRP (C-Reactive Protein), LDH (Lactate De-
7 3002 or 3822 5%
Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood
gas reagents.
8 3804 94 Hand Sanitizer 5%10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
9 6506 99 00 Helmets for use with non-invasive ventilation 5%
10 8417 or 8514 Gas/Electric/other furnaces for crematorium 5%
11 9018 19 or 9804 Pulse Oximeter 5%
12 9018 High flow nasal canula device 5%
13 9019 20 or 9804 Oxygen Concentrator/ generator 5%
14 9018 or 9019 Ventilators 5%
15 9019 BiPAP Machine 5%
(i) Non-invasive ventilation nasal or oronasal masks for
16 9019 ICU ventilators 5%
(ii) Canula for use with ventilators
17 9025 Temperature check equipment 5%
18 8702 or 8703 Ambulances 12%
2. This notification shall remain in force upto and inclusive of the 30thSeptember, 2021.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
अधधसचू ना
नईददल्ली,14 जून, 2021
स.ं 05/2021-सघं राज्यकर(दर)
सा.का.धन. 407(अ).—संघराज्यमालएवं सेवाकरअधधधनयम, 2017 (2017 का14) (एतधश्मनप्रश्चातधजसे
“उिअधधधनयम” सेसंदर्भभतदकयागयाह)ै कीधारा8 कीउपधारा(1) केतहतप्रदत्तशधियोंकाप्रयोगकरतेहुए, केन्द्द्र
सरकार,इसबातसेसंतुष्टहोतेहुएदकऐसाकरनाजनधहतमेंआवश्यकहै औरजीएसटीपठरषदकीधसफाठरशोंकेआधार
पर,एतदद्वारा, नीचे दीगईसारणीकेकॉलम(3) मेंधवधनर्ददष्टवस्तुओंजोदकनीचे दीगईसारणीकेकॉलम(2) की
तत्संबंधीप्रधवधष्टमेंयथाधवधनर्ददष्ट, सीमाशुल्कटैठरफअधधधनयम, 1975 (1975 का51) कीप्रथमअनुसूचीमेंयथा
धवधनर्ददष्टटैठरफमद, उपशीषषक, शीषषकयाअध्याय, जैसीभीधस्थधतहोकेअंतगषतआतीह,ै कोउिअधधधनमयकीधारा
7 केअंतगषतउसपरलगाएजाने वाले संघराज्यकरसेउससीमातकछूटदते ीहै धजतनेसेकीवहउिसारणीकेकॉलम
(4) में तत्संबंधीप्रधवधष्टमेंधवधनर्ददष्टराधशसेअधधकहोतीहो, यथा:
सारणी
क्र.स.ं अध्य ाय, शीषकष , उप वस्त ुकाधववरण दर
शीषकष याटैठरफमद
(1) (2) (3) (4)
1 2804 मेधडकलग्रेडऑक्सीजन 2.5%
2 30 टोसीलीजुमेब शून्य
3 30 एम्फोटेठरधसनबी शून्य
4 30 रेमडेसीवीर 2.5%
5 30 हपे ठरन (एंटी-कोआगुलंट) 2.5%
6 3002 या 3822 कोधवड-19 टेस्स्टगदकट्स 2.5%[भाग II—खण्ड3(i)] भारतकाराजपत्र:असाधारण 11
7 3002 या 3822 इनफ्लोमेटरीडायग्नोधस्टक(माकषर)दकट्स, जैसे दक– आईएल 2.5%
6, डी-डीमर, सीआरपी(सी-ठरएधक्टवप्रोटीन), एलडीएच
(लेक्टेटडी-हाइड्रोजीनेस), फेरीटीन, प्रोकेलसीटोनीन(पीसीटी)
औरब्लडगैसठरएजेंट्स
8 3804 94 हडैं सेनेटाइजर 2.5%
9 6506 99 00 हले मेट्स, नॉनइनवेधसववेंठटलेशनकेसाथप्रयोगकेधलए 2.5%
10 8417 या 8514 दक्रमेटोठरयममेंप्रयोगकेधलएगैस/इलैधक्िक/ अन्यप्रकारकी 2.5%
भठियां
11 9018 19 या 9804 पल्सऑक्सीमीटर 2.5%
12 9018 हाईफ्लोनेस्लकैनूलाधडवाइस 2.5%
13 9019 20 या 9804 ऑक्सीजनकंसंटरेटर/जनरेटर 2.5%
14 9018 या9019 वेंठटलेटर 2.5%
15 9019 बाईपीएपीमशीन 2.5%
16 9019 (i) नॉनइन्द्वेंधसववेंठटलेशननेस्लयाओरेानेस्लमास्क , 2.5%
आईसीयूवेंठटलेटरकेधलए
(ii) केनुला, वेंठटलेटरकेसाथप्रयोगदकएजानेकेधलए
17 9025 तापमापकउपकरण 2.5%
18 8702 या 8703 एंबुलेंसेस 6%
2. यहअधधसूचनाददनांक30धसतम्बर, 2021तक, धजसमेंयहतारीखभीशाधमलह,ै लागू रहगे ी।
[फा.सं.सीबीआईसी-190354/63/2021-टीओ (टीआरयू-I) सीबीईसी]
राजीवरंजन, अवरसधचव
NOTIFICATION
New Delhi, the 14th June, 2021
No. 05/2021-Union Territory Tax (Rate)
G.S.R. 407(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the
said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on
the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below,
falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in
column (2), of the Table below, from the so much of the union territory tax leviable thereon under section 7
of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the
aforesaid Table, namely:-12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
TABLE
Chapter, Heading,
Sl.
Sub-heading or Description of Goods Rate
No.
Tariff item
(1) (2) (3) (4)
1 2804 Medical Grade Oxygen 2.5%
2 30 Tocilizumab Nil
3 30 Amphotericin B Nil
4 30 Remdesvir 2.5%
5 30 Heparin (anti-coagulant) 2.5%
6 3002 or 3822 Covid-19 testing kits 2.5%
Inflammatory Diagnostic (marker) kits, namely- IL6, D-
Dimer, CRP (C-Reactive Protein), LDH (Lactate De-
7 3002 or 3822 2.5%
Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood
gas reagents.
8 3804 94 Hand Sanitizer 2.5%
9 6506 99 00 Helmets for use with non-invasive ventilation 2.5%
10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5%
11 9018 19 or 9804 Pulse Oximeter 2.5%
12 9018 High flow nasal canula device 2.5%
13 9019 20 or 9804 Oxygen Concentrator/ generator 2.5%
14 9018 or 9019 Ventilators 2.5%
15 9019 BiPAP Machine 2.5%
(i) Non-invasive ventilation nasal or oronasal masks for
16 9019 ICU ventilators 2.5%
(ii) Canula for use with ventilators
17 9025 Temperature check equipment 2.5%
18 8702 or 8703 Ambulance 6%
2. This notification shall remain in force upto and inclusive of the 30th September, 2021.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
RAJEEV RANJAN, Under Secy.
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